Afscme Maryland State & University

Nonprofit profile at a glance

EIN
562647291
IRS 990 coverage
2009–2011
Forms available
Form 990 2011
Location
Baltimore, MD, USA
Phone
4105471515
Rating confidence
Limited
Sector
Labor Unions

Reported finances

Revenue
$8,811,534
Expenses
$7,810,586
Assets
$1,429,825
Liabilities
$616,891

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organize and represent workers in the state of Maryland.

What it reported doing in 2011

Representation of approximately 10,000 members of affiliated locals in grievances, disciplinary actions and hearings. Provide union hall for meetings for all locals and the executive board. Publish newsletter and other publications as needed to inform members of accomplishments, events and political issues concerning members and their rights. Provide materials and training for organizing new members.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 22
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 14.3%; rating input score 14; 6th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.4%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 33.5% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 51.9% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $7K · 7 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2009 to 2011
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 14/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.